ORDER

1. This appeal against reference under Section 256 of the Income Tax Act, 1961, for short the Act, raises the following question :

"Whether on the facts and circumstances of the case and having regard to the second proviso to Rule 5 of the Income Tax Rules, 1962, the Tribunal was correct in law in holding that the extra shift depreciation allowance for double and triple shifts in the case of the seasonal factory was not to be calculated at 100% of the normal depreciation allowance in the relevant previous year even though it had worked triple shift during the entire working season of that year."

The question was answered by the Division Bench of the Allahabad High Court in I.T.R. No. 57 of 1977 dated 10-8-1981 in favour of the Revenue and against the assessee. Thus this appeal by special leave.

2. It is contended for the assessee that since the appellant had worked in the sugar factory for 152 days which is a seasonal factory and of distillery for 215 days in the accounting year 1-10-1963 to 30-9-1964, the appellant is entitled to the calculation of the extra depreciation on triple shift on the basis of 152/180 actual working days and not 152/300 as calculated by ITO and accepted